VAT fraud prevention in EU

Gediminas Valantiejus, Gintarė Giriūnienė, Gintaras Černius, Liucija Birškytė, E.C.J.M. (Lisette) van der Hel- van Dijk RA, Liudas Jurkonis, Mantas Mališauskas, Milda Olencevičiūtė, Gintarė Grambaitė

Research output: Book/ReportBook

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Over time, the illegal VAT refund from the budget has started to attract the attention of tax administrators, thus becoming quite a risky way of making money. However, there was a surge of popularity in less risky VAT avoidance schemes that are based on the misuse of the right to deduct VAT. The contents of frequent indictments and court verdicts show that, when qualifying one or another VAT tax fraud scheme as fraudulent activity, there is confusion on which specific fraud feature meets the contents of such a scheme. Meanwhile, such inaccuracies can determine the complete failure of the court case or significantly lengthen the process. In addition to the most important aspects, according to the specifics of the case, it may be necessary to justify other nuances that are significant for proper classification of offences, for example, that the fraudulent activity was completed or stopped in the preparation/ attempt stage; that there was participation of accomplices and which circumstances show that one or another accomplice realized his involvement in a VAT fraud scheme; that all episodes are evaluated as one continuous fraud or vice versa – as several separate frauds. Due to the fact that several institutions are often involved in different stages of the fraud research, it is difficult to properly collect all the evidence. Due to the fact that VAT fraud cases often end quite favourably for VAT embezzlers, the number of VAT frauds, as shown by research, is not decreasing.
Original languageEnglish
Place of PublicationVilnius, Lithuania
PublisherMykolas Romeris University
Commissioning bodyEuropean Comission’s HERCULE III Programme under Grant Agreement OLAF/2016/D1/017
Number of pages91
ISBN (Electronic)978-9955-19-847-5
Publication statusPublished - Dec 27 2016



  • VAT tax fraud; illegal VAT refund; import VAT; VAT embezzlers; tax administration; VAT audit

ASJC Scopus subject areas

  • Social Sciences(all)

Cite this

Valantiejus, G., Giriūnienė, G., Černius, G., Birškytė, L., van der Hel- van Dijk RA, E. C. J. M. L., Jurkonis, L., Mališauskas, M., Olencevičiūtė, M., & Grambaitė, G. (2016). VAT fraud prevention in EU. (- ed.) Mykolas Romeris University.